Closing Date: 28th February, 2024

Description:

Summary:
Office of Chief Counsel, IRS, is looking for enthusiastic individuals to join our team and gain valuable experience in a legal environment. Our mission is to serve America's taxpayers fairly and with integrity by providing correct and impartial interpretation of the internal revenue laws and the highest quality legal advice and representation for the IRS. It is a great place to work with an excellent benefits package and family-friendly atmosphere.

Duties:
The incumbent of this position serves as a senior attorney in the Criminal Tax Division assigned to an Area Counsel (Criminal Tax) providing legal counsel to IRS Criminal Investigation (Cl). The attorney specializes in assisting CI with investigations and prosecutions of violations of the internal revenue laws, the Bank Secrecy Act, money laundering statutes, and other federal criminal violations; special investigative techniques employed by Cl; and criminal and civil forfeitures initiated by the IRS. The incumbent may also be assigned to cases requiring provision of legal counsel to one or more IRS Divisions (Large Business & International, Tax Exempt & Government Entities, Small Business/Self Employed, and Wage & Investment) and other Counsel and IRS offices which are responsible for serving specific groups of taxpayers. As a General Attorney you will:
  • Assist and advise Cl Special Agents in Charge and their agents in ongoing and completed criminal investigations, both administrative and grand jury. As such, you will assist CI Special Agents and their managers by analyzing the status, prospects, and potential problems related to ongoing or potential investigations; respond to requests for advice regarding approaches and solutions to specific problems and situations during the investigative stage; provide guidance on, and assist in drafting documents for, special investigative techniques (e.g., search warrants and electronic surveillance); participate in the preparation of undercover requests, in undercover planning sessions, and in undercover operational meetings; and provide advice and guidance on significant legal developments.
  • Review requests to initiate investigations and render an opinion regarding whether such action is appropriate. Review completed criminal tax investigation cases where criminal prosecution is recommended. Review the special agent's report and exhibits, participate in conferences with proposed defendants and their representatives, and determine the availability and best use of testimonial and documentary evidence. Prepare an evaluation of the report and the evidence which summarizes the salient facts, analyzes whether the evidence proves the elements of each recommended charge, assesses the strengths and weaknesses (including possible defenses) of the case, and render an opinion on the prosecution potential of the recommended charges. Review and opine on Cl seizure warrants and renders ongoing advice on criminal and civil asset forfeitures.
  • Serve as the IRS attorney in cases under the jurisdiction of the prosecutive authorities. Coordinate with, and, as directed by the Area Counsel (Criminal Tax), furnish pre-trial assistance to, the Office of the United States Attorney and/or the Department of Justice Tax Division. Coordinate specialized legal issues (such as cryptocurrency) with Division Counsel (Criminal Tax) and/or other Associate Chief Counsel offices who have technical expertise.
  • Coordinate related matters before or after disposition of the criminal case (e.g., FOIA and disclosure issues, congressional and media inquiries, sustainability of civil penalties).
  • Conduct periodic reviews of cases currently assigned to CI Special Agents to offer advice and identify potential areas of concern with the investigation.
  • Participate in continuing professional education programs and other training for both Cl and Counsel. Assists the Division Counsel/Associate Chief Counsel (Criminal Tax) as members of CT Division-wide working groups, task forces, or ad hoc projects.

This is not an all-inclusive list.

Requirements:
Conditions of Employment:
  • Refer to "Additional Information"
  • Click "Print Preview" to review the entire announcement before applying.
  • Must be a U.S. Citizen or National

Qualifications:
In order to qualify, you must meet the education and/or experience requirements described below. Your resume must clearly describe your relevant experience; if qualifying based on education, your transcripts will be required as part of your application.

To qualify for this position of General Attorney you must meet the qualification requirements listed below by the closing of this announcement:
Basic Requirements for General Attorney:
  • Possess at least the first professional law degree (LL.B. or J.D.) from a law school accredited by the American Bar Association; And
  • Applicants must be an active member in good standing of the bar of a State, U.S. Commonwealth, U.S. territory, the District of Columbia, or the Commonwealth of Puerto Rico.

GS-14 Experience Requirements:
  • 1 year of general professional legal experience from any area of expertise; plus
  • 2 year(s) of professional legal tax experience

Professional Legal Tax Experience is defined as: Presenting evidence before a federal or state grand jury in a criminal tax or financial crimes case; trying a criminal tax or financial crimes case before a federal or state petit jury; prosecuting or defending criminal tax or financial crimes offenses; engaging in motion practice relating to the Federal Rules of Evidence or the Federal Rules of Criminal Procedure; drafting or providing legal advice relating to search warrant applications; experience prosecuting or defending criminal or civil forfeiture actions, or money laundering or Bank Secrecy Act violations; providing legal advice relating to undercover operations, or the provisions of the Internal Revenue Code as they relate to criminal tax programs. At least one year of this experience must be equivalent to the work performed at the next lower grade/level position in the federal service (GS-13). Note: Only experience gained after Bar Admission may be credited as Professional Legal Experience.

Education Substitution: An LL.M. degree in the field of the position may be substituted for the one year of the general legal experience listed above.

Experience refers to paid and unpaid experience, including volunteer work done through National Service programs (e.g., Peace Corps, AmeriCorps) and other organizations (e.g., professional; philanthropic; religious; spiritual; community; student; social). You will receive credit for all qualifying experience, including volunteer experience. One year of experience refers to full-time work; part-time work is considered on a prorated basis. To ensure full credit for your work experience, please indicate dates of employment by month/year, and indicate number of hours worked per week, on your resume.

Education:
For positions with an education requirement, or if you are qualifying for this position by substituting education or training for experience, submit a copy of your transcripts or equivalent. An official transcript will be required if you are selected.

A college or university degree generally must be from an accredited (or pre-accredited) college or university recognized by the U.S. Department of Education. For a list of schools which meet these criteria, please refer to Department of Education Accreditation page.

Foreign Education: If you are using education completed in foreign colleges or universities to meet the qualification requirements, you must show the education credentials have been evaluated by a private organization that specializes in interpretation of foreign education programs and such education has been deemed equivalent to that gained in an accredited U.S. education program; or full credit has been given for the courses at a U.S. accredited college or university. If you are qualifying based on foreign education, you must submit proof of creditability of education as evaluated by a credentialing agency.